Convergenţe - naţional şi internaţional în contabilitatea contractelor de leasing
Convergences – National and International in Accounting of Leasing Contracts
Author(s): Lucian IlincutaSubject(s): Economy
Published by: Editura Eurostampa
Keywords: Leasing; locator/financer; user
Summary/Abstract: Leasing is an agreement whereby a party, referred to as the locator/financer, transmits for a determined period the right of using a good owned by it to the other party, referred to as the user, at the latter’s request, against a periodical payment, referred to as the leasing instalment. At the end of the leasing period, the locator/financer undertakes to comply with the user’s right to choose either to buy the good, to extend the leasing agreement or to end the contract relationship.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XIV/2008
- Issue No: 14
- Page Range: 347-354
- Page Count: 8
- Language: English